SEC Comment Letter 0000000000-24-003593 to Sky Harbour Group Corp (SKYH, SKYH-WT) (CIK 0001823587) (SKYH)

Sky Harbour Group Corp (SKYH, SKYH-WT) (CIK 0001823587)
Date: April 3, 2024 · CIK: 0001823587 · Accession: 0000000000-24-003593

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AI Filing Summary & Sentiment

File numbers found in text: 333-278275

Date

April 3, 2024

Author

Division of Corporation Finance

Form

UPLOAD

Company

Sky Harbour Group Corp (SKYH, SKYH-WT) (CIK 0001823587)

Letter

United States securities and exchange commission logo April 3, 2024 Tal Keinan Chief Executive Officer Sky Harbour Group Corporation 136 Tower Road, Suite 205 Westchester County Airport White Plains, NY 10604

Re: Sky Harbour Group Corporation Registration Statement on Form S-3 Filed March 27, File No. 333-278275

Dear Tal Keinan:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Kibum Park at 202-551-6836 with any questions.

Sincerely,
Division of Corporation Finance

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
United States securities and exchange commission logo

                          April 3, 2024

       Tal Keinan
       Chief Executive Officer
       Sky Harbour Group Corporation
       136 Tower Road, Suite 205
       Westchester County Airport
       White Plains, NY 10604

                                                        Re: Sky Harbour Group
Corporation
                                                            Registration
Statement on Form S-3
                                                            Filed March 27,
2024
                                                            File No. 333-278275

       Dear Tal Keinan:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Kibum
Park at 202-551-6836 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Real Estate & Construction
       cc:                                              John Hensley, Esq.
</TEXT>
</DOCUMENT>

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